Cuardaigh

Do thorthaí

Ag taispeáint 10 as 244 torthaí

When businesses start operating across borders, they are faced with a new and unfamiliar corporate tax system in each EU Member State. As a result, businesses with cross-border activities have to spend time and resources on understanding and complying with complex local corporate tax rules. This represents a significant administrative burden, in particular for small companies. To lower tax compliance costs, the European Commission tabled on 12 September 2023 a proposal for a Council directive to ...

Listing act

Briefing 12-12-2023

The overwhelming majority of businesses in the European Union (EU) are small and medium-sized enterprises (SMEs). They employ almost two thirds of the workforce, create 85 % of all new jobs and generate about three fifths of EU value added. In the period from 2010 to 2020, only a small proportion of EU SMEs said that they raised external financing through capital markets (4 %), while a quarter used bank loans, and a fifth used business-to-business trade credits or internal funds. To make capital ...

This in-depth analysis offers a quantitative analysis of the Comprehensive Economic and Trade Agreement (CETA) between the EU and Canada, six years after its provisional enforcement. Our analysis confirms substantial economic gains: goods exports from the EU to Canada increased by 27 % and imports rose by 32 % due to the agreement. The services sector also showed robust growth, with 19 % and 15 % increases in exports and imports, respectively. However, the paper identifies challenges, such as the ...

This study addresses the expected impact of the EU’s Corporate Sustainable Due Diligence Directive (CS3D) on small and medium-sized enterprises (SMEs). It takes the German supply chain act (Lieferkettengesetz) as an example that may hold lessons for EU due diligence legislation. Against the background of a review of the existing literature on the impact of sustainability regulations, we conducted expert interviews with German business associations, German foreign chambers of commerce in emerging ...

Plenary round-up – July 2023

Sracfhéachaint 14-07-2023

Members focused on a wide range of legislative files during the July plenary session, in particular on environmental policy, the European chips act, and on journalists' freedom. Parliament debated the conclusions of the European Council meeting held on 29 30 June 2023, and the recent developments in the war against Ukraine and in Russia in particular. Members also debated Council and Commission statements on the greening transport package, the state of the SME Union, the need to adopt the 'unshell ...

Virtual worlds (metaverses)

Sracfhéachaint 10-07-2023

The EU has started reflecting on its vision for emerging virtual worlds (metaverses) and providing funding opportunities to develop these worlds. The aim is to ensure that people are protected in virtual worlds and that EU businesses, in particular SMEs, are not driven out of competition.

This briefing focuses on policy measures benefiting small and medium-sized enterprises (SMEs) that have been enshrined in the national recovery and resilience plans (NRRPs). Member States drew up their recovery plans in order to take advantage of the Next Generation EU (NGEU) recovery instrument and its Recovery and Resilience Facility (RRF), designed to support recovery from the pandemic while fostering the green and digital transitions. The RRF is structured around six pillars representing key ...

The IA provides a convincing justification on the need to revise the CLP. It presents a well-evidenced problem definition and describes the scale of the problems. The IA does not provide self-standing policy options addressing all the drivers. Instead, it provides three policy option packages, under which the sub-options are the policy options; however, there are in fact only a few alternative choices. The IA explains the policy options and their impacts in detail in extensive annexes. The comparison ...

Listing Act package

Briefing 28-04-2023

The impact assessment (IA) provides a well-evidenced and useful analysis for decision-making. It draws on several data sources, provides qualitative and quantitative data, and also explains uncertainties and limitations. The IA clearly states that the scope of the initiative is limited; it does not aim to solve all the issues on listing, and notes that a listing decision is influenced by many factors. The problem definition would have benefited from further clarification of the problems and drivers ...